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Case Law Details

Case Name : DCIT Vs Western Geco International Ltd. (ITAT Delhi)
Related Assessment Year : 2011-12
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DCIT Vs Western Geco International Ltd. (ITAT Delhi)

The case of DCIT Vs Western Geco International Ltd. was recently adjudicated by the Income Tax Appellate Tribunal (ITAT), Delhi. The case, which involved cross-appeals by the assessee and the revenue, centered on the taxability of revenue received for the provision of various services and facilities. These services included seismic data acquisition, pre-survey planning, software license support, etc. The key question was whether the revenue was taxable as Fees for Technical Services (FTS) under Sectio

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